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Section 15: Instrument written contrary to section 13 or 14 deemed unstamped

Indian Stamp Act • Official Statutory Text & Practice Guide

Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1899
Section 14 All 78 Sections Schedule I (Arts 1–65) Section 16

Legal Commentary & Landmark Judgments: Section 15

Section 15 of the Indian Stamp Act, 1899 establishes a mandatory statutory deeming fiction that renders any instrument drafted in contravention of Section 13 (stamp not on face) or Section 14 (second instrument on same stamp) as entirely unstamped, stripping it of legal efficacy and triggering Section 33 impounding.

  • Absolute Deeming Fiction: Mandates that every instrument written in contravention of Section 13 (failure to write text on impressed face) or Section 14 (two instruments on one stamp) shall be deemed to be unstamped for all purposes of the Act.
  • Inadmissibility in Evidence Under Section 35: Once deemed unstamped under Section 15, the instrument falls squarely under the absolute evidentiary bar of Section 35; it cannot be admitted in evidence, registered by the Sub-Registrar, or acted upon by any public officer or arbitrator.
  • Curability via Impounding and Penalty: Unlike forged or non-existent instruments, a document deemed unstamped under Section 15 remains an instrument under Section 2(14); its defect can be cured by impounding under Section 33, assessment under Section 40, and payment of deficit duty plus tenfold penalty.
Key Landmark Precedents:
  • State of Bihar v. M/s Karam Chand Thapar & Bros Ltd. AIR 1962 SC 110: The Supreme Court held that the legal effect of Section 15 is that the instrument must be treated as if it were written on plain unstamped paper; the court has no jurisdiction to look at the terms of such an agreement until the stamp defect is remedied in accordance with law.
  • In Re: Interplay between Arbitration Agreements under the Arbitration and Conciliation Act, 1996 and the Indian Stamp Act, 1899 (2024) 6 SCC 1 (7-Judge Bench): The 7-Judge Bench reaffirmed that an instrument deemed unstamped under provisions like Section 15 is not void ab initio, but unenforceable and inadmissible in evidence until impounded and properly stamped under Chapter IV.
Courtroom Practice & Strategic Litigation Guidance:

When inspecting opposing party documents during discovery, check whether the text on the stamped sheet is disconnected from the operative contract or if multiple distinct agreements share a single stamp sheet. If established, file an application under Section 15 r/w Section 33 to impound the document and block its admission into evidence.

Section 14 All 78 Sections Schedule I (Arts 1–65) Section 16